Intellectual Capital Accounting

Practices in a Developing Country
1. Auflage 2012
ISBN: 978-0-415-54148-0
Verlag: Routledge

Buch, Englisch, 224 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 333 g

Reihe: Routledge Studies in Accounting

This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of Sri Lanka. The study ascertains the following: first, to what extent the industry groups, based on the number of shareholders, differ in their ICR practices; and second, to what extent firms in Sri Lanka differ from counterparts in other nations in their intellectual capital reporting practices.

An important aspect of this book is looking at the practices from a critical perspective to providing a more balanced view of 'good' and 'bad' effects of intellectual capital. The book meticulously outlines an extensive literature review, research methods, the theoretical perspective, findings with an engaging discussion, and concluding remarks. Indra Abeysekera's fine research project is an impressive contribution to an emerging area of interest throughout academia and industry.

Autoren/Hrsg.

Abeysekera, Indra

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

1. Introduction and Overview 2. Literature Review of Intellectual Capital Reporting With a Human Capital Focus 3. Political Economy of Accounting Reporting Theory 4. Forces Shaping Intellectual Capital Reporting in Sri Lanka 5. Research Methods 6. Hypothesis Development and Data Interpretation 7. Results of Hypotheses, Analysis and Discussion 8. Interpretation of Results 9. Conclusions

Über Autor(innen)

Indra Abeysekera is Senior Lecturer in Accounting at the University of Sydney, Australia.